Fines and penalties
Fines issued before assessments
One of the proposals in the Bill for other fiscal measures 2013 would provide the tax office with the ability to impose a fine on somebody before they issue the tax assessment.
This bill applies to the default penalty for failing to file a tax return, such as for income tax and corporate income tax. The tax authorities may relax the fine if you file the required tax return within a prescribed period. In this situation, you have the chance of (partially) escaping the fine.
If the tax authorities decide that you have not filed your tax return intentionally, or that you owe a large amount, then an offense penalty may be imposed simultaneously with the tax assessment. For default fines for the late payment of tax returns, such as payroll or sales tax returns, the current system remains.